Being an educator is one of the most rewarding careers, but it often comes with out-of-pocket costs. From buying classroom supplies to investing in professional development, many teachers spend their own money to give students the best learning experience possible. The good news is that the IRS provides a special tax deduction to help offset some of those expenses.
How Much Can You Deduct?
If you’re an eligible educator, you can deduct up to:
- $300 for the tax year if you file as single, head of household, or married filing separately.
- $600 if you’re married filing jointly and both spouses are eligible educators (but no more than $300 each).
This deduction is available whether or not you itemize your deductions, it’s taken directly on your Form 1040, Form 1040-SR, or Form 1040-NR.
Who Qualifies as an Eligible Educator?
You qualify if you meet these requirements:
- You’re a teacher, instructor, counselor, principal, or aide for kindergarten through grade 12.
- You work at least 900 hours during the school year.
- You’re employed in a school that provides elementary or secondary education under state law.
What Expenses Count?
The IRS allows you to deduct unreimbursed trade or business expenses that are directly related to your role in the classroom. Qualified expenses include:
- Books, supplies, and supplementary materials.
- Computer equipment, software, and classroom technology services.
- Professional development courses.
- PPE, disinfectant, and other COVID-19 prevention supplies.
- Athletic equipment for health and physical education courses.
Keep in mind: Expenses must be paid or incurred during the tax year and not reimbursed by your school or employer.
What Doesn’t Qualify?
You cannot deduct amounts that are already covered by:
- Interest on U.S. savings bonds you excluded from income due to higher education expenses.
- Qualified tuition program distributions you excluded from income.
- Coverdell ESA withdrawals that were tax-free.
- Employer reimbursements not reported in Box 1 of your W-2.
Why This Matters
For many educators, every dollar counts. The educator expense deduction won’t cover everything, but it’s a valuable way to reduce taxable income and get some relief for the personal investments you make in your classroom.
Read also: Key Filing Deadlines for the Heavy Highway Vehicle Use Tax (Form 2290)
Source: IRS Newsroom
